IRS billing certificate

The purchased car has been returned to the manufacturer, and the “car purchase tax” paid is deducted by 10%, and the tax department has neither issued the tax certificate nor any charge receipt. Yesterday, Fengtai Court accepted Cui Jianan, a female lawyer of Beijing Jingguo Law Firm, and sued the Fengtai State Taxation Bureau for two administrative complaints of “tax collection without bills” and “illegal tax collection”. In the complaint, it is required to repay the loan, issue the tax payment certificate and amend the relevant tax basis.

Tax deduction is suspected of "passive water"?

Cui Jianan said that in June 2008, she purchased a German imported car and paid the “automobile purchase tax” of 45,299 yuan to the Fengtai State Taxation Bureau on the same day. On August 31 last year, Cui Jianan canceled the contract due to the quality of the car and the dealer. The car was returned to the manufacturer and he took back the full purchase price. However, when retiring the "automobile purchase tax", Cui Jianan claimed that the Fengtai State Taxation Bureau forcibly deducted her 10% of the amount of 4529.9 yuan, and did not produce a tax payment receipt or receipt.

Cui Jianan said that the car sales contract has been lifted, just as if he did not buy a car, so the tax detained regardless of the "nominal" is an administrative overcharge, which is unfounded. After Cui Jianan, he filed an administrative reconsideration with the Beijing Municipal State Administration of Taxation. In March this year, he reconsidered and decided to maintain the original decision. Cui Jianan filed a lawsuit.

Questioning the "tax deduction" rule is illegal

In November last year, the Fengtai State Taxation Bureau detained 10% of the tax and applied for tax refund. When Cui Jianan went to the Twelfth Taxation Office of the State Taxation Bureau of Fengtai District, he was informed that the tax deduction was based on the “Measures for the Administration of Vehicle Purchase Tax Collection”. Article 24 of the "Measures" stipulates: If the vehicle is returned to the production enterprise or dealer for quality reasons, when the taxpayer applies for tax refund, the competent tax authority shall, according to the taxpayer’s tax return, The tax refund amount shall be calculated by deducting 10% for 1 year; if the tax has not been paid for one year, the tax shall be refunded in full according to the tax paid.

"This clause itself is illegal." Cui Jianan believes that the "Legislation Law" stipulates that only laws on the collection of non-state-owned property, taxation, etc., can only be enacted. It is illegal for the State Administration of Taxation to set a “deduction of 10% tax rebate” in its “administrative normative legal file”.

Taxation certificate of recent tax refund

Regarding the nature of the deducted expenses, the director of the taxation office said that it was not clear, indicating that the tax was deducted according to the “method” and there was no right to interpret it. The person in charge of the Taxation Section of the Taxation Office said that it will issue a tax refund certificate to Cui Jianan in the near future. Cui Jianan said that he could not accept it and thought that it was still impossible to tell what the "tax deduction" was.

The reporter once consulted the State Administration of Taxation on this. The explanation was: If the vehicle has been paid for one year, it means that the vehicle is already on the road and it is appropriate to pay the corresponding tax.

Last night, the reporter contacted the person in charge of the taxation department of the tax office again. He said that the matter had been handled by the tax bureau.

Special invoices must be issued in accordance with the following requirements:

1. The writing is clear.

2, can not be altered. If the filling is incorrect, a special invoice should be issued separately, and the words “missing and voiding” should be indicated on the special invoice that was incorrectly filled. If the special invoice is issued after the purchaser does not request it and becomes a scrap, it should also be handled incorrectly.

3. The project is fully filled out.

4. The ticket and the object match, and the face value is in accordance with the actual amount received.

5. The content of each project is correct.

6. All the times are filled in once, and the contents and amount of the upper and lower links are the same.

7. Invoices and deductions are stamped with a special financial seal or an invoice special seal.

8. Issue special invoices in accordance with the time limit specified in Article 6 of these Provisions.

9. No forged special invoices may be issued.

10. Do not use this special invoice.

11. A special invoice that does not conform to the ticket sample uniformly formulated by the State Administration of Taxation shall not be issued.

If the special invoice issued does not meet the requirements listed above, it shall not be used as a tax deduction certificate, and the purchaser has the right to reject it.